# Value Added Tax Act 1994, Section 82: Meaning of “tribunal”

Extent: E+W+S+N.I.

In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/section/82 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/section-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.